Which is true. If you submit a document in the Public, which is what the IRS is addressing, I.E. on a Return (public) or on a ducument submitted to the IRS (in the public) it has no significance.
However, the documents that we are using the phrase (nunc pro tunc) on , note the parenthesis which denote exception, are indeed not on the documents. And it is the date, that is placed on the document, which when uncontested on a private communication, becomes the new offer which when dishonored, and the dishonor is noted and witnessed by a third party becomes a new agreement by tacit acquiescence.
Tenzin